Although the municipality completed most of its development projects, it failed to send the signed contracts and related documents to the audit team within the required five-day period after the contracts were finalized, contrary to COA rules.

Why It Matters

Recommended Actions

• (a) maximize the utilization of the 20% DF by requiring the Municipal Planning and Development Officer (MPDO), ME, and implementing offices to continuously monitor project status to ensure prompt and timely execution of planned PPAs
• And (b) require the Bids and Awards Committee (BAC) Secretariat to submit all perfected contracts and their integral parts to the AT within the prescribed period for timely contract review.

Original Audit Finding Excerpt

"1 ACTION PLAN MONITORING TOOL Sector: Local Government Audit Sector Prepared by: ATL Rachel Mary Angela C. Murillon Date: Team: R3-11, LGAS – C, Province of Bulacan Reviewed by: Date: Agency Audited: Municipality of Pulilan Approved by: SA Elsa SB. Puno Date: Audit Period: For the Calendar Year 2023 AAR Date: June 28, 2024 AGENCY ACTION PLAN and STATUS of IMPLEMENTATION RESULTS of COA VALIDATION Ref. Audit Observation Audit Recommendation AGENCY ACTION PLAN Status of Implemen- tation Reason for Delay/ Non- Implemen- tation (if applicable) Action Taken/ Action to be Taken Date of Follow-up Status of Implemen- tation Actual Implementation Date Remarks Action Plan Person/ Dept. Responsible Target Implem. Date From To From To AAR CY2023 Par. 1 – 1.3 pp. 44- 46 The reported balance of the CLT account amounting to ₱30,141,696.25, was understated by ₱4,999.98 due to unrecognized collections from the returns of cash"

Source Document